SHRI JAIN SHWETAMBER TERAPANTHI VIDYALAYA COMMITTEE,STATION ROAD, PURANI SADAK vs. CIT EXEMPTION, CIT EXEMPTION JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Jain Shwetamber Terapanthi Vidyalaya Committee, Station Road Churu, Rajasthan - 331001 Pan No.:Aaots0584M ...... Appellant Vs. Cit Exemption, Jaipur, Kailash Height, Lal Kothi, Tonk Road, Jaipur ...... Respondent

80G (5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely: — (i) where the institution or fund derives any income, such income would not be liable

RAJASTHAN EXPORT PROMOTION COUNCIL,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed for statistical\npurpose

80G(5) of the Income tax Act is\nreproduced here as under :\n80G. (1) In computing the total income of an assessee, there shall be deducted, in\naccordance with and subject to the provisions of this section, —\n(i)\n(ii)\n(2) The sums referred to in sub-section (1) shall be the following, namely

ESS KAY FOUNDATION,JAIPUR vs. CIT (E), JAIPUR

In the result, the ld. CIT(E) is directed to grant registration u/s 12AA effective from A

80G(5)(vi) from the said date. He accordingly supported the orders and the findings of the ld. CIT(E). 13. We have heard the rival contentions and perused the material available on record. Section 12AA provides that the ld. CIT(E) on receipt of an application seeking registration of the trust u/s 12A(1) of the Act shall call

ESS KAY FOUNDATION,JAIPUR vs. CIT(E), JAIPUR

In the result, the ld. CIT(E) is directed to grant registration u/s 12AA effective from A

80G(5)(vi) from the said date. He accordingly supported the orders and the findings of the ld. CIT(E). 13. We have heard the rival contentions and perused the material available on record. Section 12AA provides that the ld. CIT(E) on receipt of an application seeking registration of the trust u/s 12A(1) of the Act shall call